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1994年税制改革的重点之一,是改进流转税的征收结构。新的流转税体系主要是由消费税、增值税和营业税三个税种组成。对商品的生产和交易从工业生产领域到商业流通领域普遍征收增值税。选择部分消费品实行增值税和消费税复式征收制。对不实行增值税的劳务交易和第三产业征收营业税。 由于流转税征收结构的调整,把原来产品税的部分具体课税对象分解出来改征消费税。因税的名称有所更换,致使社会上一些人产生了一些疑问。对此,仅就消费税的来由和复式征收制的有关问题,谈一点个人的理解,供研究探讨。
One of the focuses of tax reform in 1994 is to improve the collection structure of turnover tax. The new turnover tax system is mainly composed of consumption tax, value added tax and sales tax. Value-added tax (VAT) is generally imposed on the production and trade of goods from industrial production to commercial circulation. Select part of the consumer goods to implement value-added tax and consumption tax double expropriation system. Business tax is imposed on labor services that do not implement value-added tax and tertiary industry. Due to the adjustment of turnover tax levy structure, some taxable products of the original product tax are decomposed out to levy consumption tax. Due to the change of name of the tax, some questions have arisen in the community. In this regard, only on the grounds of the consumption tax and the double-entry expropriation system, to talk about personal understanding for research.